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2020 (4) TMI 829 - HC - GSTPermission for withdrawal of application - Stay of operation of impugned order - validity of provisional attachment orders - utilization of amount lying in the attached accounts for payment of current GST liabilities - HELD THAT - Application is dismissed as withdrawn with liberty as sought for by learned counsel for the petitioner.
Issues:
1. Stay of operation of the impugned order dated 9.3.2020 2. Setting aside provisional attachment orders dated 2.12.2019 and 3.12.2019 3. Relief sought to set aside the order dated 20.03.2020 issued by Deputy Director, DGGI 4. Compliance with the communication dated 20.03.2020 for payment of GST liability 5. Transfer of a specific sum for payment of current GST liability 6. Dismissal of the application with liberty for separate proceedings Analysis: 1. The petitioner filed an application seeking a stay of the impugned order dated 9.3.2020 and to set aside the provisional attachment orders dated 2.12.2019 and 3.12.2019. The petitioner later decided to withdraw the application to initiate separate proceedings to challenge the impugned order. The petitioner requested permission to implement the communication dated 20.3.2020 to release 50% of the balance in the attached accounts for payment of current GST liabilities. 2. Respondent No.2 had no objection to the petitioner complying with the communication dated 20.03.2020. It was mentioned that over ?6 crore was lying in the petitioner's bank accounts, which had been attached. Respondent No.2 suggested that the petitioner could utilize ?3,20,00,000 for payment of GST liability from August 2019 onwards as per the communication dated 20.03.2020. 3. The court directed the concerned respondent banks to cooperate in transferring ?3,20,00,000 for the payment of the current GST liability of the petitioner as per law. It was emphasized that the respondent banks should ensure compliance with this request and cooperate accordingly. 4. The application was dismissed as withdrawn with liberty granted for the petitioner to pursue separate proceedings as requested by the petitioner's counsel. The court ordered that a copy of this order be provided dasti for necessary action and record-keeping purposes.
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